$7)$ Match the items below by entering the appropriate code letter in the space provided.

A$.$ Gain on disposal F$.$ Asset turnover

B$.$ Loss on disposal G$.$ Goodwill

C$.$ Trademark H$.$ Amortization

D$.$ Depletion I. Intangible asset

E$.$ Useful life J$.$ Research and development costs

$1.$ Process of allocating the cost of an intangible asset to expense over its useful life.

$2.$ Is only recorded when an exchange has commercial substance.

$3.$ Examples are franchises and licenses.

$4.$ The allocation of the cost of a natural resource to expense over its useful life.

$5.$ Can be identified only with a business as a whole.

$6.$ A symbol that identifies a particular enterprise or product.

$7.$ When book value of asset is greater than the proceeds received from its sale.

$8.$ Must be expensed when incurred.

$9.$ Indicates how efficiently a company is able to generate sales with its assets.

$10.$ An estimate of the expected productive life of an asset.